TMI Blog2018 (6) TMI 1146X X X X Extracts X X X X X X X X Extracts X X X X ..... -SM - 20486/2018 - Dated:- 21-2-2018 - MR. S.S GARG, JUDICIAL MEMBER Mr. H. Krishnan, CA For the Appellant Dr. J. Harish, Deputy Commissioner (AR) For the Respondent Per: S.S GARG The present appeal is filed against the impugned order dated 28.08.2017 passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) has rejected the refund of service tax paid on Clearing and Forwarding Agent Services and service charges in industrial set up of effluent treatment plant. Briefly the facts of the present case are that the appellant is a 100% EOU engaged in the manufacture and export of processed gherkins, babycorn, jalapenos etc. They filed refund claim on 23.09.2016 for ₹ 6,91,960/- (Rupees Six Lakhs Ninety ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Services were used beyond the place of removal i.e. ICD and therefore, not eligible for refund under Rule 5. He further submitted that C F services comprise of service tax claimed on terminal handling charges, bill of lading charges, transportation charges from factory to port and as per Rule 2(qa) read with Circular 999/6/2015 dated 28102.2015 place of removal is the final port from where the goods are exported. He further submitted that the refund on service charges for initial set up of effluent treatment plant fall in the definition of 'input service', He further submitted that the refund of service tax was rejected on the ground that the payment was towards construction. He further submitted that the main purpose of the efflue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... learned AR submitted that the period involved in the present case is October to December 2015 and the definition of 'input service' was amended w.e.f. 01.04.2011 and construction service was excluded from the purview of 'input service'. 6. After considering the submissions of both the parties and perusal of the material on record, I find that as far as refund .on Clearing and Forwarding Agent service is concerned, the appellant is entitled to the refund as the said service fall in the definition of 'input services', As far as service tax paid on service charges for setting up of effluent treatment plant is concerned, the matter needs to be remanded back to the original authority to verify the nature of services t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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